# Bihar Value Added Tax (Amendment) Act, 2016, Section 3: Amendment in Section-14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)

- Act: Bihar Value Added Tax (Amendment) Act, 2016 (Act 10 of 2016)
- Source URL: https://indiacode.ecourtsindia.com/bihar-value-added-tax-amendment-act-2016/section/3/

## Text

(1) The words "five percent" used in clause (b) of sub-section (1) of section-14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), shall be substituted by the words "six percent." (2) The words "four percent" used in clause (bb) of sub-section (1) of section-14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), shall be substituted by the words "five percent.' (3) Serial number 55 and its corresponding entries of schedule-III appended to the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) are hereby be deleted. (4) A new serial number 1 and its corresponding entries shall be inserted in schedule-IIIA appended to the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) in the following way, namely- "1. Goods as specified in Section 14 of the Central Sales Tax Act, 1956 other than those specified in any of the schedules appended to the Act." (5) The words "fourteen and a half percent" used in clause (d) of sub-section (1) of section-14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), shall be substituted by the words "fifteen percent."

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